Partnership Firm Partner Name Change in Uttarakhand

• A partnership is two or more people carrying on a business together and sharing its profits. In law the firm is its partners, not a separate person.
• The firm name is the name they trade under.
• The deed is their agreement. It names each partner, with father's name and address, and sets out shares and duties.
• Registration with the Registrar of Firms is optional under the Act, but an unregistered firm is under real handicaps in court. A registered firm's entry lists the partners' names in full and their permanent addresses.
• The firm has its own PAN, its own tax registration and its own bank account, each of which records the partners.

So a partner's name sits in at least five places: the deed, the Register of Firms, the firm's PAN record, the tax registration and the bank mandate. All are read against the partner's own PAN and Aadhaar.

A Gazette can have a part only in the first, and there only for the partner's own PAN and Aadhaar. A firm name is never changed by a personal Gazette notice, and neither is the list of partners.

Step 1: Get the paper that records the change

The marriage certificate, or the Gazette notification.

Step 2: Update the partner's Aadhaar, then PAN

Every record of the firm is read against them.

Step 3: Tell the other partners in writing

With a copy of the paper. They have to sign what follows.

Step 4: Have a supplementary deed drawn up

Recording that the partner formerly known by one name is now known by another, and that nothing else in the partnership has changed.

Step 5: Send the intimation to the Registrar of Firms

For a registered firm, in the state's prescribed form, with the proof.

Step 6: Update the firm's tax registration

The partner's particulars on it, through the accountant.

Step 7: Update the bank mandate

With the partners' letter and the partner's updated identity papers.

Step 8: Update the firm's licences and letterhead

Wherever the partners are named.

• The original deed is not altered by hand. It stays as signed.
• A short supplementary deed is signed by all the partners. It recites the change of name, identifies the paper that records it, and confirms that the shares and terms are untouched.
• It is put on stamp paper of the value the state's law requires. Ask the lawyer.
• The supplementary deed is kept with the original, and copies go to the Registrar, the bank and the tax registration.
• Documents the partner signed for the firm in the earlier name remain good. The linking paper explains them.

Where the deed misspelt the partner from the start, the supplementary deed says so, and gives the correct name as on PAN.

• A new partner joining, such as a son or a daughter, changes the constitution of the firm. A deed of reconstitution is signed, and a notice goes to the Registrar.
• A partner retiring is the same kind of change, with a public notice of the retirement where the Act asks for one.
• A partner's death dissolves the firm unless the deed says it continues. Read the deed's clause on death before anything else.
• Heirs do not become partners by inheritance. They come in only if the deed provides for it or the surviving partners agree.
• The firm's tax registration and bank each have their own procedure for a change of partners, heavier than for a change of a name.

A family firm that goes on trading for years with a dead partner still on the deed and the bank mandate has a problem no name correction will cure. See the firm's lawyer. Read name correction in a death certificate and legal heir certificate.

Step 1: Confirm that it is your own name that is changing

A firm name, or a change of partners, needs no Gazette.

Step 2: Fix the exact new name

The spelling that will go on PAN, the deed and the bank mandate.

Step 3: Make the affidavit

State the old name, the new name, your father's or husband's name and your address. Sign before a notary.

Step 4: Publish the newspaper notice

In a daily local leading newspaper. Keep the original newspaper.

Step 5: Type the form and sign the undertaking

Two typed copies of the specimen, signed in your old name with two witnesses, and the undertaking.

Step 6: Prepare the CD, photographs and certificate

The same text on a CD in MS Word, two self-attested photographs with identity proof, and a certificate that both copies match.

Step 7: Pay the charge on BharatKosh

Commonly Rs 1,100 for an adult. It is not refunded.

Step 8: Send the file yourself, then update in order

Send it to the Controller of Publications, Department of Publication, Civil Lines, Delhi 110054. With the published Gazette, update Aadhaar and PAN, then sign the supplementary deed and send the intimation.

See gazette name change in Uttarakhand.

A typical case we handle: one of two partners in a Rudrapur trading firm changed his first name by choice. The firm's bank, seeing a new name on his Aadhaar, told the partners they would need a "new firm". They did not. He took out a Gazette of India notice, which we prepared, and updated his PAN. The partners signed a supplementary deed, sent the intimation to the Registrar and gave the bank the set. The firm kept its registration, its PAN and its account. This is an illustrative example of the type of case we handle, not a named client review.

What is a lawyer's or an accountant's job, not ours

The supplementary deed, the filing with the Registrar, the tax registration, and any reconstitution or dissolution.

When you do not need us

For a firm name, a change of partners, a spelling against PAN, or a married surname. We are useful only where a partner has changed a name by choice and PAN needs a Gazette first.

How is a partner's name changed in a partnership firm?

By a supplementary deed and, for a registered firm, an intimation to the Registrar.

Does a partner's name change need a new partnership deed?

No. A supplementary deed records it.

Is a gazette needed to change a partner's name in a firm?

For the partner's own PAN and Aadhaar, where the change is by choice.

How is a firm's name changed?

By the partners' decision and a statement to the Registrar of Firms.

Does the firm's PAN change when a partner's name changes?

No. The firm's PAN is in the firm's name.

What happens to a firm when a partner dies?

It is dissolved unless the deed says it continues.

Who is the Registrar of Firms in Uttarakhand?

The Registrar of Firms, Societies and Chits, Government of Uttarakhand, in Dehradun, registers partnership firms under the Partnership Act, 1932, through regional offices in the districts. It also handles societies and chits.

Where is the Uttarakhand Registrar of Firms office?

The state's finance portal gives the Registrar's address as Aniket Vihar, Doon University Road, Dehradun. Confirm the office before you visit.

Can I check a registered firm's details online in Uttarakhand?

Yes. The state's IFMS portal has a search for society and firm details under its e-Society section. Check the partners' names as the register shows them.

Is partnership firm registration online in Uttarakhand?

Guides say registration is done online through the state's IFMS portal, using Form 1, with the Registrar issuing the certificate after checking the papers.

Which rules give the forms for firms in Uttarakhand?

Guides say the forms are prescribed under the Uttar Pradesh Partnership (Registration of Firms) Rules, 1974, as adopted by Uttarakhand. Ask the Registrar for the current form.

How many partners can a firm have?

A firm needs at least two partners. Guides give the upper limit as 50. Each partner's name should be entered as on that partner's PAN.